5703-13-03
Maintenance of records for purposes of reporting fuel use tax.

(A)
Every person who is or becomes liable for
the payment of the tax levied in section
5728.06 of the Revised Code
shall keep a complete and accurate record of the all miles traveled by and fuel
purchased for each vehicle owned, operated or driven in this state.

The primary records must show for each vehicle the tractor
number, starting and ending dates, origin, intermediate points and destination,
total miles and routes traveled, and speedometer or hubometer readings;

(2)
Secondary records such as
weekly or monthly summary sheets or data processing accumulations or any other
records in which data from the primary records is recorded.

Any record in which accumulated data is recorded must be
supported by the complete detail records from which such data was accumulated.

All records must be preserved for a the period of time
prescribed by section
5728.07 of the Revised Code.

(B)
If any
person fails to maintain complete and accurate primary and secondary records
which may be utilized in verifying the accuracy of the tax reported on the fuel
use tax returns required to be filed by section
5728.08 of the Revised Code the
tax commissioner may verify the accuracy of the tax reported by an examination
of a representative portion of the taxpayer's business. If such examination
discloses an under-reporting of the tax a percentage-of-error in the tax
reported will be determined and the tax commissioner will apply the
percentage-of-error to establish the correct tax liability for the entire
period of time for which complete and accurate primary and secondary records
were not maintained.